SMT. ANJALI VIG,BANGALORE vs. THE INCOME TAX OFFICER, WARD- 3(2)(2), BANGALORE

PDF · subscribers
ITA 1636/BANG/2019Status: DisposedITAT Bangalore17 November 2020AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, noting that no purpose would be served by keeping it pending since the assessee had already initiated settlement proceedings. Liberty was granted to the assessee to seek recall of the order if necessary.

What were the facts?

The assessee filed an appeal before the ITAT and later applied for settlement under the Direct Tax Vivad Se Vishwas Act. The assessee requested an adjournment, but the Revenue argued that the appeal should be dismissed as withdrawn.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Act. The procedural requirements for withdrawal of appeals under the Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “SMC-B”, BANGALORE

Before: Shri George George K

Hearing: 17.11.2020

O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 13.05.2019. The relevant assessment year is 2011-2012.

2.

The assessee has furnished a letter dated 24th August,2020, wherein it is stated that the assessee has filed application under Direct Tax Vivad Se Vishwas Act for settlement of the dispute and Form No.3 is awaited. Accordingly, the assessee has prayed that the appeal may be adjourned.

3.

The learned Departmental Representative, however, submitted that the assessee has to withdraw the pending appeals after filing Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter, the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined

1.

Smt.Anjali Vig. by the tax official to the to the Department. He submitted that Form No.3 shall be issued to the assessee in due course and accordingly he submitted that the appeal of the assessee may be dismissed as withdrawn, as the assessee in any case is required to withdraw the appeal. The learned DR further submitted that in this type of cases, the Tribunal is giving liberty to seek recall of the order if the appeal is dismissed by the Bench.

4.

None appeared on behalf of the assessee. Hence, I proceed to dispose of this appeal duly hearing the learned Standing Counsel appearing for the Revenue.

5.

I have heard the learned Standing Counsel. The submissions made by the learned Standing Counsel is considered. Since the assessee has already filed applications under Direct Tax Vivad Se Vishwas Act, 2020, the assessee would be moving application for withdrawing the present appeal filed before the Tribunal in due course. Since the assessee has already filed the necessary applications before the tax authorities under the above said Act, I am of the view that no purpose will be served in keeping this appeal pending. Accordingly, I dismiss the appeal of the assessee as withdrawn.

6.

The assessee has stated that she has not received From No.3, in which the tax amount to be paid by the assessee shall be intimated by the Department and the process will be completed upon receipt of Form No.3, meaning thereby, the assessee wants to make sure that the tax liability mentioned

Smt.Anjali Vig. by her in Form No.1 should get confirmed by the Revenue. Under these set of facts, since I have dismissed the appeal, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

7.

In the result, the appeal filed by the assessee is dismissed, as withdrawn.

Recent GST High Court judgments

Search GST case law →